Juan Martin Gudiño Casillas
Audit and Assurance Partner
The PbR is a methodology that allows to link the decision making and allocation of public resources processes, to results achievement, based on the observed and expected performance of the budgetary resources exercise, in accordance with the planning objectives of each government level (Federal, State and Municipal).
Its application is closely linked to government accounting and enables the generation of results and performance indicators; and connect them with the financial information, thereby contributing to comply with the principles of resource management established in Article 134 of the Political Constitution of the Mexican United States.
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Juan Martin Gudiño Casillas